https://www.taxtmi.com/caselaws?id=83614 An amended explanation to an exemption notification was confined to a separate situation where a tariff classification change brought inputs and output goods under the same item for Rule 56A purposes. It did not retrospectively withdraw credit already validly taken under the notification on the same inputs before the amendment, nor did it require reversal of credit on stock lying with the assessee on the date of amendment. The existing benefit had accrued before the change, so the assessee was not required to repay the amount utilised and the amended explanation could not be used to deny that accrued entitlement. en-us Thu, 29 Sep 1994 00:00:00 +0530 Thu, 14 Jul 2011 15:32:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83614 An amended explanation to an exemption notification was confined to a separate situation where a tariff classification change brought inputs and output goods under the same item for Rule 56A purposes. It did not retrospectively withdraw credit already validly taken under the notification on the same inputs before the amendment, nor did it require reversal of credit on stock lying with the assessee on the date of amendment. The existing benefit had accrued before the change, so the assessee was not required to repay the amount utilised and the amended explanation could not be used to deny that accrued entitlement. Case-Laws Central Excise Thu, 29 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83614